Seychelles vs Spain: Corporate income tax (CIT) - statutory and targeted small business

Seychelles
25 Percentage of taxable income
in 2026
Spain
25 Percentage of taxable income
in 2026
Seychelles rank
44th
Spain rank
44th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Seychelles
  • Spain
010203040200020132026

How they compare

Seychelles currently reports 25 Percentage of taxable income against 25 Percentage of taxable income in Spain, a difference of 0 Percentage of taxable income.

The two have swapped places 3 times across 27 shared years of data; in 2000 it was Seychelles ahead.

Seychelles ranks 44th and Spain ranks 44th of 128 countries.

Seychelles has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Seychelles Spain Difference Ahead
2000s 40 Percentage of taxable income 33.75 Percentage of taxable income 6.25 Percentage of taxable income Seychelles
2010s 30.9 Percentage of taxable income 27.8 Percentage of taxable income 3.1 Percentage of taxable income Seychelles
2020s 26.43 Percentage of taxable income 25 Percentage of taxable income 1.43 Percentage of taxable income Seychelles

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Seychelles or Spain?
Seychelles, at 25 Percentage of taxable income against 25 Percentage of taxable income in Spain as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Seychelles and Spain?
0 Percentage of taxable income, with Seychelles ahead.
How many years of comparable data are there for Seychelles and Spain?
27 years are reported by both, from 2000 to 2026.
How do Seychelles and Spain rank globally for corporate income tax (cit) - statutory and targeted small business?
Seychelles ranks 44th and Spain ranks 44th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Seychelles vs Spain: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/seychelles/spain/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.